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GEARON (JAMES J.), MARY E. GEARON, AND MARY

E. GEARON AS EXECUTRIX OF THE ESTATE OF
EDWARD GEARON, DECEASED.--
Patent; suit for unauthorized use of invention for pon-

toon bridge. GRAY, ULYSSES S...

Suit for salary; judgment entered, GREENFIELD, WILLIAM S.----

Income tax; net operating loss deduction; net operating

loss carry-back. HACKETT, WALTER.

Suit for salary; judgment entered. HADDEN, MELVIN J.----

Pay and allowances; judgment entered. HART, JOSEPH S.......

Pay and allowances; judgment entered. HARVEY RADIO LABORATORIES, INC.--

Government contract; failure of contracting officer to

make written demand for price revision; estoppel. HIRBHON, WALTER.

Stamp taxes on stock transfers deductible as business

expense to dealers and traders. Howard INDUSTRIES, INC.---

Suit under War Contracts Hardship Claims Act; burden

of proof. HUB INDUSTRIES, INC.

Lucas Act; defendant's motion granted in part and de

nied in part. IMMIGRATION INSPECTOR PAY CASES.

Judgments entered on the authority of Gibney v. United

States, 114 C. Cls. 38, Taylor v. United States, 114

C. Cls. 59, and Ahearn v. United States, 114 C. Cls. 65. INTERSTATE MACHINERY Co.

Contract Settlement Act; requirements with respect to

claims of subcontractors. Plaintiff's petition for writ of certiorari denied by the Supreme Court.

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283

239

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681

847

J. A. Ross & COMPANY (No. 48882)--

Government contract; construction work at Erie Proving

Ground; recovery allowed for delay. JARDINE MINING COMPANY.

Lucas Act; suit timely filed. JOSTEN ENGINEERING COMPANY.

Taxes; income and excess profits tax; income earned by

corporations under Government contracts properly ac-
crued in year earned, although the amounts were sub-

ject to renegotiation in later years. JUNIOR Toy CORPORATION--

Taxes; income and excess profits tax; income earned by

corporations under Government contracts properly ac-
crued in year earned, although the amounts were sub-

ject to renegotiation in later years.
KOPPERS COMPANY, INC., SUCCESSOR ON MERGER TO
KOPPERS UNITED COMPANY AND SUBSIDIARIES...
Excess profits tax; interest improperly charged when no

deficiency was determined.
KRONNER (WILLIAM O'NEILL) AND LILA A. WEMP,

EXECUTORS OF THE ESTATE OF ERNEST E. WEMP,
DECEASED, AND LILA A. WEMP.
Income tax; assignment of patent rights held more than

six months; capital gains, under 26 U. 8. C. 117. LAND SETTLEMENT AND DEVELOPMENT CORPORATION,

Claim arising in Philippines; statute of limitations. Plain

tiff's petition for writ of certiorari denied by the Supreme

Court.
LATVIAN STATE CARGO AND PASSENGER STEAMSHIP

LINE, AND INTERVENING PLAINTIFF, LITHUANIAN
Baltic LLOYD, LTD.----

Requisition of vessel; plaintiff's petition dismissed.
LOBER, LOUIS, ET AL., EXECUTORS..

Estate tax; judgment affirmed by the Supreme Court. LUCIDI, ANTHONY

Suit for salary; judgment entered. McNulty, JAMES P.----

Suit for salary; veteran of World War I with servico-con

nected disability.

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Maxan DRESS CORP., A CORPORATION.

Government contract; claim for necessary expenses in

preserving Government material damaged by fire. MAYER, Max...

Income tax; deduction claimed for loss of property owned

in Germany and expropriated by the Hitler regime. MODERN ENGINEERING Co., Inc...

INC
Claim under War Contract Hardship Claims Act; statute

of limitations.
MOLE LAKE BAND, ET AL. (No. 45162)---

Indian claims; suit under Jurisdictional Act of August 30,

1935; petitions of plaintiffs and intervenors dismissed. MORAN, JAMES C., ADMINISTRATOR, ET AL., d/b/a TRAILER TRANSPORT COMPANY (No. 47376)----

Government contract; judgment entered for defendant.
MORRIS, CHARLES ERSKINE..

Pay and allowances; judgment entered.
MUTUAL LIFE INSURANCE COMPANY OF NEW YORK..

Documentary stamp tax; deeds accepted to mortgaged

property. Plaintiff's petition for writ of certiorari

denied by the Supreme Court.
NATIONAL BEVERAGE LABORATORIES, INC.--

Taxes; income and excess profits tax.
NATIONAL CORED FORGINGS CO. INC. AND MARLOCH
MANUFACTURING CORPORATION.
Government contract; case remanded for hearing on the

merits.
NATIONAL MACHINE WORKS, INC...-

Contract Settlement Act; requirements with respect to

claims of subcontractors. Plaintiff's petition for writ

of certiorari denied by the Supreme Court. NELSON, CARL B..

Overtime pay; suit under the Act of March 28, 1934; em

ployee of Alaska Railroad. Nick Delis COMPANY, INC. (No. 627–52)---

Government contract; ceiling price applicable to purchase

of potatoes regardless of contract price.

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NORFOLK AND WESTERN RAILWAY COMPANY (No. 50049) -

Transportation of jeeps; judgment entered. OTIS ELEVATOR COMPANY..

Taxes; income and excess profits tax; income earned by

corporations under Government contracts properly ac
crued in year earned, although the amounts were sub-

ject to renegotiation in later years. PALACE CORPORATION.

Government contract; jurisdiction; contracting officer's de

cision final. Plaintiff's petition for writ of certiorari

denied by the Supreme Court. PEERLESS Tool & ENGINEERING COMPANY..

Taxes; income and excess profits tax; income earned by

corporations under Government contracts properly ac-.
crued in year earned, although the amounts were subject.

to renegotiation in later years.
PENN ELECTRIC SWITCH COMPANY....

Taxes; income and excess profits tax; income earned by

corporations under Government contracts properly ac,
crued in year earned, although the amounts were subject

to renegotiation in later years.
PENNSYLVANIA RAILROAD COMPANY, A CORPORA-
TION, TAE (No. 49745)----
Government contract; transportation of jeeps by railroad;

judgment entered.
PETERS (W. T.) d/b/a ADVANCED WELDERS TRAIN-
ING..

Government contract; judgment entered. POLORON PRODUCTS, INC..

Government contract; issue of liability under Rule 38 (c). PRENTISS, AUGUSTIN M. (No. 103-52).

Civil Service Retirement; retired Army officer eligible; ,

prior opinion and judgment modified. RAUER, FRANK W.----

Government contract; defendant's motion for summary

judgment overruled. READING COMPANY (No. 31-53)-

Government contract; transportation of jeeps; judgment

entered.

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REISS & WEINSIER, INC.--

Government contract; emergency housing for World War

II veterans; cancellation of orders to proceed. REPUBLIC AVIATION CORPORATION (Nos. 49810 and 49811).

Government contracts; judgments entered. RETIRED PAY NAVY ENLISTED MEN...

Judgments entered on authority of Christopher C. Sanders

v. United States, 120 C. Cls. 501. REYNOLDS, FRANK F...

Pay and allowances; retired pay of officer on Naval Re

serve retired list. Plaintiff's petition for writ of cer

tiorari denied by the Supreme Court.
RICKER (EDWIN M.) AND WILLIAM O. McKay, Co-

PARTNERS DOING BUSINESS UNDER THE FIRM
NAME AND STYLE OF Edw. M. RICKER & Co.....
Requisition of vessel; just compensation; hull of battleship

Oregon.
ROBERTS, WILLIAM WRIGHT...

Unjust conviction; suit under the provisions of 28 U. 8. C.

1495, 2513; petition dismissed. Ross (J. A.) & COMPANY (No. 48882).

Government contract; construction work at Erie Proving

Ground; recovery allowed for delay.
SEVERIN, ALFRED N., EXECUTOR OF (No. 45741)---

Government contract; low-cost housing project; plaintiff

as successor of contracting firm entitled

certain claims. SHELTON, EDWARD L.--

Suit for pay by Navy officer convicted by court martial

and dismissed.
SINGER (HAROLD H.) AND AMELIA HERR BICKHAM,
THIRD PARTY PLAINTIFF (No. 50146)--
Government contract; lease agreement; failure to make

necessary repairs.
SMITH-DOUGLASS COMPANY, INC.--

Requisition of vessel; just compensation; plaintiff entitled

to recover.

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